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1) Which of the following statements concerning direct and indirect costs is NOT true? A) Whether a particular cost is classified as direct or indirect does not depend on the cost object. B) A direct cost is one that can be easily traced to the particular cost object. C) The factory manager's salary would be classified as an indirect cost of producing one unit of product D) A particular cost may be direct or indirect, depending on the cost object. 2) Manufacturing overhead includes: A) all direct material, direct labor and administrative costs. B) all manufacturing costs except direct labor. C) all manufacturing costs except direct labor and direct materials. D) all selling and administrative costs. 3) The following data have been collected for four different cost items. Cost Item Cost at 100 Cost at 140 units units W $8,000 $10,560 X $5,000 $5,000 Y $6,500 $9,100 Z $6,700 $ 8,580 Which of the following classifications of these cost items by cost behavior is correct? Cost w Cost X Cost Y Cost z A) variable fixed mixed variable B) mixed fixed variable mixed C) variable fixed variable variable D) mixed fixed mixed mixed